Research On Tax-related Risks Of Related Transactions Of XM Real Estate Industry Group

With the rapid development of China's economy and the constant adjustment of the economic structure,the forms of market transactions are diverse,and the forms of corporate activities are constantly changing.With the continuous changes in corporate taxation activities,the country's taxation legal system is constantly improving.With the continuous improvement of the taxation technology of the tax authorities and the continuous standardization of the process,the tax risks for the related transactions of enterprises have become more and more prominent,which has become an important risk in business operations.This has also become an urgent problem to be solved in the process of healthy and rapid development of Chinese enterprises.Regarding the tax-related risks of connected transactions,whether from foreign or domestic literature research,there is no consensus on the discussion of tax risk management,and there are also many loopholes and deficiencies,especially for the related transactions of enterprises.Research literature on tax risk issues is rare.The main reason for this problem is that most domestic enterprises have not attached great importance to the tax risks arising from related party transactions.Most of the research on related party transactions has theoretical aspects,but actual cases and empirical analysis are rare.The XM Group is principally engaged in the development,construction,sales and leasing of ordinary residential,commercial and non-universal industrial plants.In the company's business operations,related transactions account for a large proportion,there are many business transactions between tax avoidance and affiliated enterprises,and there are abnormalities in taxation indicators,which are in line with the characteristics of key investigations of tax authorities.The tax-related risks of XM Group's connected transactions are typical and representative,and the tax identification,assessment and response methods of related transactions can provide reference for other real estate enterprises.Based on this,this study refers to the domestic and foreign literature and legal provisions,first introduces the definition and definition rules of affiliated companies,the objective existence basis of related transactions,the analysis of non-fair phenomena of connected transactions,and the tax avoidance realization forms of related transactions;Secondly,it combines the current situation of XM Group related transactions and the existing tax-related risks to analyze the reasons for the existence of tax-related risks of XM Group related transactions;Then,in order to make the risk management of related transactions of enterprises have rules and regulations,this paper uses the run-length method to establish the dimension and evaluation system of tax-related risk assessment of related-party transactions,and proposes the countermeasures for wading risks of related transactions;Finally,this paper comprehensively evaluates the tax-related risks of XM Group related transactions and proposes tax-related risk response methods.Generally speaking,it is mainly to improve the macro-environment and policies of tax-related risks,the strengthening of corporate taxation knowledge,the importance of corporate personnel in tax-related risks of related transactions,and the establishment of risk management systems.This paper comprehensively discusses the tax-related risks of corporate connected transactions from theory to practice,and introduces them in specific enterprise cases to provide a good reference for tax-related risk management of other related transactions.However,this article is limited by the data support.This article does not compare and analyze many companies.In the future,we can conduct more in-depth exploration in this aspect.Generally speaking,this paper provides a specific example for the tax-related risk management of related transactions of other companies,hoping to draw lessons from the improvement of tax-related risk management capabilities of the company's related transactions.